Place of public worship status under section 80G recognized for tax deduction eligibility statewide and donor benefits The Central Government, under sub-section (2)(b) of section 80G of the Income-tax Act, notifies Shree Digambar Jain Barha Mandir, Ladnun to be a place of public worship of renown throughout the State of Rajasthan for the purposes of section 80G, thereby conferring the statutory recognition contemplated by that provision.